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Applicable Section: Section 30 of the Central Goods and Services Tax Act, 2017.
Applicable Rule: Rule 23(1) of the Central Goods and Services Tax Rules, 2017.
A taxable person may request revocation of the cancellation by submitting Form GST REG-21 if they feel wronged by the termination of their GST registration. It must be filed within 30 days from the date of service of the cancellation order.
Here it is to be noted that if the registration is cancelled due to non-furnishing of required GST returns, the revocation application can only be filed after the pending returns are submitted and any outstanding amounts (tax, interest, late fees, penalties) are paid.
STEP 1:
STEP 2:
STEP 3:
STEP 4:
STEP 5:
STEP 6:
If the Appropriate Officer is Satisfied with Submitted Application:
If the Appropriate Officer is Not Satisfied with Submitted Application:
Outcome of non-compliance:
Non-filing of application for revocation of registration cancellation in FORM REG-21 shall lead cancellation for registration as initiated by GST department.
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